Commentary

V17.192 Preconditions to the entertainment of an appeal

Part V17 Customs duties

V17.192 Preconditions to the entertainment of an appeal

V17.192 Preconditions to the entertainment of an appeal

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Before being able to entertain an appeal against the decisions specified below, an appellant is generally required to pay any relevant duty1 that he owes to HMRC, including any relevant duty which would be outstanding if the appeal had already been decided in favour of

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